Fill out 3 personal income taxes to receive a property deduction

How to indicate the type of common shared ownership in 3-personal income tax?

To edit data, you can enter any section of the declaration. To see what the declaration looks like on paper, click the “Download” button.

Let's figure out who it could be and what code needs to be specified:

01 - this code must be indicated if the application is submitted directly by the owner of the purchased residential premises;
02 - value is entered if the declaration is provided by the owner’s spouse;
03 - numbers for parents of a minor owner;
13 - if the taxpayer purchased an apartment in common shared ownership for himself and his minor child;
23 - if the taxpayer acquired real estate in the shared ownership of a spouse and a minor child.

Have you paid for tuition or medical treatment within the last three years? Or have you ever bought a home? Then the state will reimburse you for part of the money spent. But to do this, you need to submit a declaration to your Federal Tax Service in form 3-NDFL. You must also submit such a report if you sold a car or apartment last year.

I’ll ask right away: copies of which documents need to be provided to the tax office. Like the deularation itself, a 2NDFL certificate, a certificate for an apartment, a receipt for receipt of money by the seller, an act of transfer of housing. Do you need copies of your passport and tax identification number? And another account number for transferring the refund.

For example, financial assistance issued by an organization is not subject to tax in the amount of 4,000 rubles. The same applies to gifts. If you received a gift from an organization worth 10,000 rubles, then the 2-NDFL certificate will indicate income code 2720 amount 10000 and deduction code 501 amount 4000, respectively, 6000 of the value of the gift will be taxed.

After downloading and installing it, follow these instructions on how to correctly fill out the 3-NDFL declaration in the “Declaration 2016” program.

Select your inspection there and click “Yes”. Then in the “Adjustment number” field we leave the value 0 if the declaration is being drawn up for the first time this year. After this, you need to select the taxpayer’s attribute, that is, indicate who the declarant is - an individual or individual entrepreneur, a notary, a lawyer, etc. Or have you ever bought a home? Then the state will reimburse you for part of the money spent. But to do this, you need to submit a declaration to your Federal Tax Service in form 3-NDFL. You must also submit such a report if you sold a car or apartment last year.

Filling out a new 3-NDFL declaration when purchasing an apartment

It is almost impossible for an unprepared person to fill out the declaration. Therefore, in our article we provide a sample of filling out the 3-NDFL declaration for 2021 when purchasing an apartment. Some aspects of obtaining a deduction and filling out the form are also discussed. In addition, links to download the necessary papers are provided.

New declaration for personal income tax compensation when purchasing an apartment

Front page. It provides information about the taxpayer himself, about the department of the Federal Tax Service to which the report and application for reimbursement are submitted. It is necessary to indicate the reporting period for which information is provided on income received, taxes paid, and expenses incurred.

In line 140, the number indicates the number of months in which income did not exceed 280,000 rubles. Amount 280,000 – up to this amount, a deduction for children is applied to the employee. After the employee’s income, received cumulatively from the beginning of the year, has reached 280,000 rubles, deductions for children are not applied.

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Line 230 - the size of the tax base minus deductions, is obtained as the total income for the reporting year from line 120 of sheet G1 minus the total standard deduction from line 220 of sheet G1, as well as minus the deduction provided upon notification from lines 210 and 220 of sheet I. With the received amount and income tax will be calculated, which you can return for one reporting year. If this amount is less than the property deduction you are entitled to, then the remainder of the deduction will be transferred to the next year, and you will be able to receive it next year by filling out the declaration again. The remainder of the deduction will be carried forward to the next year until you receive the full property deduction due to you.

Filling out Sheet A 3-NDFL. Sample

At the end of last year - 3 days before its end - the Federal Tax Service of Russia announced a new version of the program for filling out the 3-NDFL form for 2019, and by order of October 3, it approved a new form for the declaration itself. You can download the new form. Other changes to the form include changing the sheet names.

enter the year you started using the deduction (page 110) - this is the year when you first subtracted 2 million rubles from the amount of the first apartment purchased and thereby claimed the deduction;
indicate the balance of the property deduction from the previous 3-NDFL for tax refund (note that for a mortgage the amounts are given separately).

In order to receive a property deduction for the second year when purchasing an apartment, you must obtain from your employer a certificate of income in Form 2-NDFL for this particular past year. The data from it is reflected in Sheet A of the 3-NDFL declaration:

Filling

A negative decision also has its own validity period, just like a positive one. During this time, information about the failure is displayed in the computer database. If you reapply within this period, you will automatically receive a refusal.

If, while answering the questions, you made a mistake somewhere, don’t worry: you can always go back and change your answer to any question! The declaration is always available for editing. Our specialist will also check the changes made.

As you know, the forms change every year; the declaration must be filled out exactly on the form that was in force in the corresponding year for which you are preparing the declaration. If you need a 3-NDFL for 2021, you need to fill it out and submit it on the 2021 form, otherwise the tax office will not accept the declaration. If you need 3-personal income tax for 2021, it must be filled out on the 2019 form, and so on.

The first page of the declaration has undergone changes only in part of the data that is filled out by the tax officer, namely, the line “Registered under No. ";
On the second page of the declaration (Section 1), paragraph 2 was added - Information on the amount of tax paid by individual entrepreneurs on a quarterly basis. Let us remind you that the 3rd personal income tax declaration is also submitted by individual entrepreneurs who are under the general taxation regime;
The tax refund application is now an integral part of the declaration. Previously, a separate form was provided for filling it out; now it is included in the 3-personal income tax form itself. This is the third page of the declaration;
A new item was added to Appendix 4 to account for the new deduction from the 2-personal income tax certificate “Amount of financial assistance for students and graduate students. ". Now this deduction also reduces the tax base within the established limit;
added a new declaration page for individual entrepreneurs who are under the general taxation regime (which they are required to fill out in 3-personal income tax). The page displays information on the calculation of advance payments (Calculation to Appendix 3. Appendix 3 is a declaration sheet filled out by the individual entrepreneur).

Indicate the amounts of income and expenses in rubles and kopecks, with the exception of personal income tax amounts.
Specify tax amounts strictly in rubles, apply the rounding rule: up to 50 kopecks - discard, more - round up to the full ruble.
Cash received in foreign currency, as well as expenses incurred, should be reflected in rubles.

How to indicate a share in ownership in 3 personal income taxes in the 2019 program

When a person plans to receive a tax deduction, he is faced with the question: how best to fill out the 3rd personal income tax return - manually or using a computer. Typically, all personal income tax calculations are carried out by the company you work for. Everything is extremely simple - you receive your salary and other income minus this tax. And it goes into the budget without your participation. Reporting to the personal income tax inspectorate is also the employer’s task. When filling out a declaration in connection with the sale of property (apartment, land, etc.) that was owned for less than the minimum period of ownership, in the line “Source of payment of income” you must enter - “Sale of an apartment (car), etc. depending on the type of property sold, indicating the characteristics of the property (address of the apartment, make of the car, etc.). Type of ownership of the object." Here the situation is a little simpler, since the declaration form itself indicates the decoding of the digital code: Code Type of ownership Explanation 1 Individual Filled out in the case of sole ownership of a real estate property. Let's say the apartment was received under a purchase and sale agreement, and only one owner is indicated in the documents confirming the right of ownership. 2 Shared share Placed if the apartment or house has several owners whose shares are determined. Most often, objects are transferred to shared ownership after privatization.

Services for assessing shares in an apartment

Our company has been providing qualified professional housing assessment services in Moscow and the Moscow region for more than 20 years

. We conduct both mandatory and proactive assessments.

From a procedural point of view, the assessment of a share in an apartment is practically no different from the assessment of an apartment, therefore all the general requirements, the procedure for concluding an agreement, the deadlines for execution and the composition of the necessary documents are the same in these cases. See more about the procedure for appraising an apartment...

If necessary, we can issue the assessment result in English

- both in the form of an information letter and in the form of a full assessment report. Read more about preparing a valuation report in English... Read more about property valuation for the embassy when obtaining a visa...

Please check with our employees by phone for all conditions for the provision of services for assessing a share in an apartment.

You can also receive information about the timing and cost of the assessment by sending

COOPERATION AND ADVERTISING ON THE SITE

In addition, a separate section of the 2-NDFL certificate indicates standard, social and property deductions received from the tax agent. You need to run the downloaded file, select a location for installation and follow the prompts. No special knowledge is needed; the “3-NDFL Declaration 2017” program installs it just like any other.

Welcome to Elena Kruzhilina, tax consultant. We will continue to fill out the 3-NDFL tax return in the free program “Declaration-2012”.

If, in accordance with Art. 218 of the Tax Code of the Russian Federation, you have the right to standard deductions, check this line and enter the information. To receive other deductions, select the appropriate deduction from the list of deductions.

Sample of filling out 3-NDFL for obtaining a property deduction for the second, third, last year

Launch the program. The first window will open for setting basic parameters.
Leave the lines marked in our screenshot unchanged.
Click on the button to select an inspection. When choosing, pay attention to the first two digits, this is the region code.
Now you need to indicate the OKTMO attribute - the code of the municipality.
If you do not know either OKTMO or your Federal Tax Service number, you can use the “Inspectorate Address and Payment Details” service and find all the data of your tax authority.
Click on the next window.
This is your personal data window.
Write your name in capital letters in the nominative case. It is not necessary to indicate the TIN, it is your right.
At the bottom, open the list of document types.
Select your passport.
Enter your passport details.
The telephone number is optional. It will be convenient for the inspector checking your declaration to contact you by phone in case of questions.
Click on the next window.
If you did not specify a TIN, the following window will appear. Click on the "Skip" option.
This is the income section.
Click on the top "+" symbol.
A new window will open.
Here you need to provide brief information about your source of income. Typically, this source is the employer. Take the 2-NDFL certificate and copy the TIN, KPP and OKTMO of your organization from it. If you have children for whom you take the standard deduction, check the box.
Your source appears in the table.
If you had other taxable income during the past calendar year, you need to add them. For example, you sold a car that you owned for less than 3 years. When adding this source, the buyer's name is included.
Click on the second "+" symbol.
You need to indicate your source income. If there are several sources, then income is opened for each - you cannot open different income in the line of one source, otherwise you may be refused due to the declaration not matching the attached documents.
Each income has a code.
The salary has the code “2000”. Enter the amount of annual income - according to the 2-NDFL certificate. Attention - if you receive deductions for children, you will have to add your salary line by line for each month.
Income will be displayed in the lower table. The amount - the tax base - will also appear under the tables.
Enter the amount of personal income tax withheld - look at it in the 2-NDFL certificate. This is the tax you paid last year. This means that you can return no more than this amount (possibly less if you submit 3-NDFL for property deduction for the last year and you have a small balance).
Open the following window.
This is the window for property and other deductions. Check the box in the line.
Adding an object will become available.
You need to enter the details of the purchased apartment according to your documents.
Please provide basic information. Look for the cadastral number in the title deed.
The lines to be filled in here are the amount of expenses. Whatever it really is, you cannot indicate more than 2,000,000 (if you had fewer expenses, then write the real amount).
Here you need to write down the percentages. Pensioners check the box next to the corresponding line - they have a special status that allows them to receive a deduction in the absence of current income, but if they have had it for the last 3 years.
Your object will appear in the field. Below you will see the amount of expenses accepted for deduction.
Indicate the part of the deduction that you used - for previous periods. Korneeva used 500,000.
The declaration is completed. View it using the program functionality.

Via online service

You can perform various actions with the report - print it, save it as an archive or separate sheets. You can upload the saved file to your “Taxpayer’s Personal Account” and send it to the Federal Tax Service online.

May 22, 2021 semeiadvo 74

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How to indicate the share for 2021 in the 3NDFL program

The apartment is shared ownership between the spouses 50/50; the purchase was made in 2021, i.e. first deduction. In the extract from the Unified State Register, the shares are indicated - 1/2 for each.

Different income is subject to income tax at different rates. For example, wages - at a rate of 13%, dividends - 9%, material benefits from savings on interest - 35%. In the 2-NDFL certificate, a separate section No. 3 is devoted to each rate.

In my version, the basis is an agreement on the assignment of claims under an agreement for participation in shared construction. There are three sides involved. This is where the “Declaration” software product is located, using which you can fill out the document as quickly and correctly as possible. Since the personal income tax declaration form 3 changes quite often, a new version of the program is posted on the tax website for each year.

How to indicate a share in ownership in 3 personal income taxes in the 2018 program

My husband and I have different tax systems. I have Kanavinskaya, he has Leninskaya. He only brings 2 and 3 personal income taxes to the tax office, and I bring all the copies + originals. So take what you can. Details for a refund are also needed. Write a statement right away. And I advise you to immediately get the password for your personal account from the tax office (if you don’t have one). And yet there are situations when you will need to submit an income declaration to the Federal Tax Service. To do this, you will use form 3-NDFL (the form for 2012 was approved by order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3/).

You should click on the ellipses and select the desired tax number. After selecting, click “yes”, the department number will automatically pop up in the window.

Depending on whether you are receiving a property deduction for the first time or whether you have already received part of the deduction previously, fill out the form in the “Data on the purchase (construction) of objects” block.

How to fill out 3 personal income taxes in the Declaration program

You need to fill out the 3-NDFL declaration in 2021 for 2021. In the program you need to perform 3 steps in sequence:

Step 1. Set initial conditions.
Step 2 . Fill in information about an individual or individual entrepreneur.
Step 3. Show the amount of income received for 2017, if the taxpayer type “Other individual” was selected in the first step.
Step 4. Fill out the “Entrepreneurs” tab if the “Individual Entrepreneur” type was selected in the first step.
Step 5. Fill out the deductions tab. Here you can separately show data for each type of deduction: standard, social, property, investment.

To receive tax deductions, you must provide documents confirming expenses to the tax office. You can send electronic images of documents through your personal account; to do this, scan the documents before sending the declaration. In this case, each owner knows his share in square meters. 3 General joint This option is also used in the case when the property has several owners, but the difference with the previous form is that the owners’ shares are not determined. This option occurs mainly when spouses buy an apartment. I have reached the “deduction” - “object data” stage. The “share” field is not active, no matter what value of apartment ownership you choose. I found somewhere on the Internet that you can leave 1/1, but halve the cost of the apartment.

Examples of filling out tax returns in form 3-NDFL

The maximum benefit amount (for all social deductions, except for education of children and expensive treatment) is 120,000 rubles . and in the full amount of costs if the treatment is classified as expensive .

The maximum amount of funds returned to your hands is 15,600 rubles.

Example of Filling Out a Tax Refund Again When Purchasing an Apartment in 2021

The document is required to be presented when claiming the right to a property tax deduction. This preference is given to individual taxpayers in accordance with the provisions of Art. 220 Tax Code of the Russian Federation. The benefit amount is within 2 million rubles. (tax refund will be a maximum of 260 thousand rubles.

Not only will the list of submitted documents be reduced. Verification by the tax authorities will also be much faster, so you will receive a tax deduction much earlier. If inspectors now conduct a desk audit for 3 months, and another 30 days are allotted for transferring money, then according to the new rules, a desk audit will take place within 30 days from the date of filing an application for a tax deduction. Money will be transferred to your account within 15 days after completion. However, the period of the desk audit can be extended to 3 months if the tax authorities suspect you of violating the laws on taxes and fees.

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Drawing up a declaration, collecting documents, certificates and other paperwork takes a lot of time and causes difficulties for people. That is why at a government meeting held on December 10, 2021, it was decided to simplify this procedure.

Conditions for receiving a property deduction

To receive a deduction, a citizen only needs to fill out an online application in the taxpayer’s personal account, and it will be generated automatically. This way, you can complete all the necessary documents without leaving your home.

In the first case, you need to wait until the end of the calendar year and then return personal income tax for the past year. In the second, already this year, at any time, you can submit an application to your employer to stop deductions from your salary.

How to fill out the 3-personal income tax declaration in the program - instructions for filling it out

Then you need to fill in the tax office number; you can select it in the directory of inspectorates that this program contains. This is very convenient because you do not need to additionally search the Internet for the necessary information.

Personally" (No. 6). Next, select the sheet "Information about the declarant" (click on the button), tab "Personal data"

Section "Full name" fill in as indicated in the passport of a citizen of the Russian Federation, the TIN line indicate your own taxpayer identification number (No. 7);
The “Citizenship Data” section is offered automatically; if the line is empty, then code 643 is entered, which corresponds to Russian citizenship (No. 8);
Section “Information about the identification document” in the line “Type of document”, select position 21 – Passport of a citizen of the Russian Federation (No. 9), the remaining lines are filled in as in the passport (No. 10).

In addition, with the help of this program, ordinary individuals can declare their income for 2021 to pay income tax, and individual entrepreneurs can report on their business activities. After opening the declaration program, the first field for filling out the conditions will appear in front of you - everything is quite simple here.